Appeal of Lakeshore Estates

The plaintiff, Lakeshore Estates (Lakeshore), appeals a decision of the State Board of Tax and Land Appeals (the board) that affirmed, on remand, an earlier board decision denying Lakeshore’s request for an abatement of property taxes for the tax year commencing April 1, 1982. The board rendered the earlier decision on May 16, 1985, whereupon Lakeshore appealed to this court. We remanded the case to the board for specific findings of fact on seven questions that we posed for resolution. The board responded to those questions and affirmed its earlier decision denying Lakeshore an abatement.…